There is one West Virginia store closing (Martinsburg), and seven in Pennsylvania.
Nine stores will close in Texas, the most of any state.
JCPenney stores at the Wyoming Valley and Viewmont malls will not be among the 138 closed by the national retailer, according to a list released by the company Friday.
In an effort to reduce costs and build sales, the corporation announced in February it would close up to 140 this year. Most affected stores will begin the liquidation process on April 17.
"Many of these stores have struggled with their financial performance for years and we have kept them open to maintain local jobs and in the hopes that they would turn around." said Howard Riefs, director of corporate communications for Sears Holdings, of closing Sears and Kmart locations.
J.C. Penney has more than 1,000 store locations across the USA and Puerto Rico and employs more than 100,000 associates.
"We believe closing stores will also allow us to adjust our business to effectively compete against the growing threat of online retailers", J.C. Penney Chairman and CEO Marvin Ellison said.
Sales at Penney's stores which have been open for more than a year fell 0.7 percent in the fourth quarter which ended January 28, a bigger drop than the 0.5 percent decrease analysts predicted.
Along with the listed stores, Penney noted plans to close one supply chain center in Florida and relocate another in California. Additionally, the department store chain says it will provide outplacement support services for those eligible associates who will be leaving the company.
She said PREIT's expectation was that the store would remain open.
Yogi Adtiyanath sworn in as Uttar Pradesh chief minister
He is also a member of 16th Lok Sabha, representing Ghazipur Lok sabha constituency and was also elected in 1996 and 1999. BJP has made Keshav Prasad Maurya, an MBC, a deputy CM, while Yogi Adityanath, a Thakur, has been made CM, she added.
Suspected Somali pirates hijack tanker
The ship had been carrying fuel from Djibouti to Somalia's capital, Mogadishu, when it was approached by men in two skiffs. Reuters has quoted a regional police official saying "security forces have been sent to free the Aris 13 ".